It's not just the deductions that make the income tax so maddening. Issues of the amount and timing of income, as well as taxpayer's status as a resident or nonresident of the taxing jurisdiction, give rise to much of the headache. A flat tax would be unfair, and although it would be simpler, it wouldn't be simple in absolute terms. Don't buy that snake oil.

Academics have been arguing for a consumption tax for years. Flat-rate sales taxes aren't fair, though, and so the only fair consumption tax would increase rates as people's levels of consumption went up. That wouldn't be simple.

Mike Graetz, formerly of Yale, has advocated switching the United States to a European-style VAT, with an income tax left only for people who are presently at the AMT level or higher. That would make April 15 just another day for the vast majority of Americans. It's what we need. A VAT is just a sneaky flat-rate sales tax, however.

VAT tax? Such a good idea. Except that once it is described as "like a sales tax" it is dead in Oregon. Don't forget Al Ullman, 12 terms in Congress, about as powerful as anyone Oregon ever sent to Congress, Ways and Means chair. One day he said VAT might be a good idea. That was the end of Al.